Nonprofit · EIN 72-1387424
FRESHWATER LAND TRUST
Tax-exempt · BIRMINGHAM, AL 35201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $4,678,840 | $1,567,799 | $3,111,041 | $46,746,277 | $646,429 | $46,099,848 |
| December 31, 2023 | 990 | $2,293,081 | $1,642,072 | $651,009 | $43,071,835 | $130,939 | $42,940,896 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $4,133,863
- of which government grants
- $1,146,185
- Program service revenue
- $233,606
- Investment income
- $162,218
- Net gain from sales of assets
- $13,406
- Other revenue
- $149,153
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $183,769
- Other salaries and wages
- $548,269
- Salaries, compensation and benefits (total)
- $871,715
- Professional fundraising fees
- $0
- Occupancy
- $39,131
- Travel
- $16,098
- Depreciation
- $10,941
- Program services (functional)
- $873,808
- Management and general (functional)
- $388,436
- Fundraising (functional)
- $305,555
Balance sheet and other
- Total assets, start of year
- $43,071,835
- Total assets, end of year
- $46,746,277
- Total liabilities, end of year
- $646,429
- Net assets, end of year
- $46,099,848
- Land, buildings and equipment
- $52,448
- Net assets without donor restrictions
- $36,991,466
- Net assets with donor restrictions
- $9,108,382
- Gross receipts
- $4,697,467
- Employees
- 11
- Volunteers
- 400
- Year formed
- 1996
- State of legal domicile
- AL
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RUSHA SMITH | EXECUTIVE DIRECTOR Trustee or director | 40 | $183,769 |
| ANDREW NIX | DIRECTOR Trustee or director | 1 | $0 |
| BARRIE STOKES | DIRECTOR Trustee or director | 1 | $0 |
| DR KEN MARION | DIRECTOR Trustee or director | 1 | $0 |
| ELIZABETH LIBET ANDERSON | VICE CHAIR Trustee or director, Officer | 1 | $0 |
| HAMPTON MCFADDEN JR | DIRECTOR Trustee or director | 1 | $0 |
| JEANNE JACKSON | IMMEDIATE PAST CHAIR Trustee or director | 1 | $0 |
| JIM PROCTOR | CHAIRMAN EMERITUS Trustee or director, Officer | 1 | $0 |
| JOEL MCMAHON | DIRECTOR Trustee or director | 1 | $0 |
| JOSH BENNETT | DIRECTOR Trustee or director | 1 | $0 |
| JULIE PRICE | DIRECTOR Trustee or director | 1 | $0 |
| KEVIN BENSE | DIRECTOR Trustee or director | 1 | $0 |
| NELSON BEAN | SECRETARY Trustee or director, Officer | 1 | $0 |
| RANDY JORDAN | TREASURER Trustee or director, Officer | 1 | $0 |
| REGGIE TORBOR | DIRECTOR Trustee or director | 1 | $0 |
7 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SID TRANT | CHAIR Trustee or director, Officer | 1 | $0 |
| TERRI SHARPLEY REYNOLDS | DIRECTOR Trustee or director | 1 | $0 |
| TOM CARRUTHERS III | DIRECTOR Trustee or director | 1 | $0 |
| JOSEPH OAKS | DIRECTOR Trustee or director | 1 | $0 |
| MATTHEW KOHLER | DIRECTOR Trustee or director | 1 | $0 |
| STACEY TURNER | DIRECTOR Trustee or director | 1 | $0 |
| DR MARK WILSON | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 22 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RUSHA SMITH | EXECUTIVE DIRECTOR Trustee or director | 40 | $155,000 |
| ANDREW NIX | DIRECTOR Trustee or director | 1 | $0 |
| BARRIE STOKES | DIRECTOR Trustee or director | 1 | $0 |
| DR KEN MARION | DIRECTOR Trustee or director | 1 | $0 |
| DR RICHARD EMBREY | DIRECTOR Trustee or director | 1 | $0 |
| ELIZABETH LIBET ANDERSON | DIRECTOR Trustee or director | 1 | $0 |
| HAMPTON MCFADDEN JR | DIRECTOR Trustee or director | 1 | $0 |
| JEANNE JACKSON | CHAIRMAN Trustee or director, Officer | 1 | $0 |
| JIM PROCTOR | CHAIRMAN EMERITUS Trustee or director, Officer | 1 | $0 |
| JOEL MCMAHON | DIRECTOR Trustee or director | 1 | $0 |
| JULIE PRICE | DIRECTOR Trustee or director | 1 | $0 |
| KEVIN BENSE | DIRECTOR Trustee or director | 1 | $0 |
| NELSON BEAN | SECRETARY Trustee or director, Officer | 1 | $0 |
| RANDY JORDAN | TREASURER Trustee or director, Officer | 1 | $0 |
| SID TRANT | VICE CHAIR Trustee or director, Officer | 1 | $0 |
| SUSAN COMENSKY | DIRECTOR Trustee or director | 1 | $0 |
| TERRI SHARPLEY REYNOLDS | DIRECTOR Trustee or director | 1 | $0 |
| THOMAS W THAGARD III | IMMEDIATE PAST CHAIR Trustee or director | 1 | $0 |
| TOM CARRUTHERS III | DIRECTOR Trustee or director | 1 | $0 |
| JOSH BENNETT | DIRECTOR Trustee or director | 1 | $0 |
| RANDRETTA RINCHER | DIRECTOR Trustee or director | 1 | $0 |
| REGGIE TORBOR | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 337, BIRMINGHAM, AL 35201-0337
- Principal officer (990 for 2024)
- RUSHA C SMITH, POST OFFICE BOX 337, BIRMINGHAM, AL 35201
- Signed the 990
- RUSHA C SMITH, EXECUTIVE DIRECTOR
- Phone
- (205) 417-2777
- Website
- WWW.FRESHWATERLANDTRUST.ORG
- Return prepared by
- DIPIAZZA LAROCCA HEETER & CO LLC
Mission
FRESHWATER LAND TRUST WORKS TO CONSERVE AND CARE FOR ENVIRONMENTALLY SIGNIFICANT LAND THROUGHOUT CENTRAL ALABAMA AND TO CONNECT THE RED ROCK TRAIL SYSTEM THROUGHOUT JEFFERSON COUNTY
Program accomplishments
- FEES AND EXPENSES RELATED TO THE PROTECTION OF WATERSHEDS WITHIN JEFFERSON COUNTY, ALABAMAExpenses $873,808 · revenue $4,678,840
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 72-1387424
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1998
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C320)
- Assets (IRS master file)
- $46,746,277
- Income (IRS master file)
- $4,697,467
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $4,678,840 | $1,567,799 | $46,746,277 | XML |
| 990 | December 2023 | $2,293,081 | $1,642,072 | $43,071,835 | XML |
| 990 | December 2022 | $2,227,521 | $2,754,407 | $42,383,085 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 72-1387424).
Questions about FRESHWATER LAND TRUST
- What is the EIN of FRESHWATER LAND TRUST?
- The employer identification number (EIN) of FRESHWATER LAND TRUST is 72-1387424.
- Is FRESHWATER LAND TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
- Are donations to FRESHWATER LAND TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRESHWATER LAND TRUST file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRESHWATER LAND TRUST due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRESHWATER LAND TRUST last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of FRESHWATER LAND TRUST?
- The 990 for the year ended December 31, 2024 names RUSHA C SMITH.
- Who are the officers and directors of FRESHWATER LAND TRUST?
- The 990 for the year ended December 31, 2024 lists 22 people; 1 received compensation from the organization, the highest $183,769 (RUSHA SMITH, EXECUTIVE DIRECTOR).
- How much revenue does FRESHWATER LAND TRUST have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $4,678,840, expenses of $1,567,799 and total assets of $46,746,277 at year end.
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